9911796707
TMI Blog2021 (12) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... ss a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017. 2. The present appeal has been filed under Section 100 of the CGST Act, 2017 and the GGST Act, 2017) by M/s. Rajivkumar Giriraj Bansal (Proprietor of M/s Gujarat Plast Industries) (hereinafter referred to as Appellant) against the Advance Ruling No. GUJ/GAAR/R/99/2020 dated 14.10.2020. 3. The appellant has raised the following question for advance ruling in the application for Advance Ruling filed by it. "Whether narrow woven fabrics manufactured are classifiable under Tariff Heading No. 58063990?" 4. The appellant has submitted that they are engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling No. GUJ/GAAR/R/99/2020 dated 14.10.2020, inter-alia observed that Note 5 to Chapter 58 defines the narrow woven fabrics as "Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges on both egdes" and it was not forthcoming from the submission that the product is having selvedges on both edges and hence it does not meet the definition of narrow woven fabrics and therefore, does not fall under the heading 5806 and to be classified with ordinary woven fabrics. Therefore, GAAR held that the product narrow woven fabrics made of polyester yarn of a width not exceeding 30 cm but not provided with selvedges on both edges is classifiable under sub-heading No. 5407.10.19 of Customs Tar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luded that the product is not provided with a selvedge and consequently it does not meet the definition of narrow woven fabric which is self contradictory and hence bad in law. 10. The appellant has submitted that the GAAR ruled out the subject goods from classifying under the heading 5806 on the premises that the subject goods were not having selvedges, which GAAR was not sure about. Thus the impugned ruling has been passed without application of mind and not sustainable. 11. The appellant has submitted that the product in question is woven from polypropylene yarn (not from polyester yarn as mentioned in the impugned ruling) is special narrow fabric looms called Needle Loom and its selvedges are formed by weaving itself. The GAAR while c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s submitted that they are engaged in manufacturing of narrow woven fabric manufactured by process of weaving from polypropylene yarn in special narrow fabric looms called needle loom and its selvedges are formed by weaving itself. The said product "Narrow Woven Fabrics" is eligible to be classified under Tariff Heading- 58063990 of Customs Tariff Act, 1975. 16. We find that the classification of goods under GST regime has to be done in accordance with the Customs Tariff Act, 1975, which in turn is based on Harmonized System of Nomenclature, popularly known as 'HSN'. The rules of interpretation, section notes and chapter notes as specified under the Customs Tariff Act, 1975 are also applicable for classification of Goods under GST regime. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cs) and chenille fabrics 5806 20 00 Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread Other woven fabrics : 5806 31 Of cotton : 5806 31 10 Typewriter ribbon cloth 5806 31 20 Newar cotton 5806 31 90 Other 5806 32 00 Of man-made fibres 5806 39 Of other textile materials : 5806 39 10 Goat hair puttis tape 5806 39 20 Jute webbing 5806 39 30 Other narrow fabrics of jute 5806 39 90 Other 5806 40 00 Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 19. From the above, the following are deduced: * This chapter heading 5806 covers narrow woven fabrics made from various types of fibres. * As per definition of narrow woven fabrics i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the selvedges are formed during the weaving process itself. 23. As it is abundantly clear that to classify the product under HSN code 5806 as "narrow woven fabric", its width should not exceed 30 cm and it should have selvedges (flat or tubular) on both edges. The width of the fabric was never in question and from the forgoing paras, it is clear that the product is provided with selvedges on both sides. 24. Therefore we find that the product in question satisfy the conditions of narrow woven fabric mentioned in Chapter Note 5 of Chapter 58 of Customs Tariff Act, 1975. We are of the view that the product is to be classified under CTH No. 58063990 and not under CTH No. 54071019 of the Customs Tariff Act, 1975 25. In view of the foregoi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
